Library | ESG issues
Governance
The governance pillar in ESG (environmental, social, and governance) refers to the systems, policies, and practices that ensure an organisation is managed responsibly and ethically. It includes issues such as board structure, reporting & disclosures, shareholders & voting, and risk management. Strong governance reduces risks, enhances trust, and supports long-term business sustainability.
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Hedging ambiguity with pro-social preferences: An illustration from green finance
The paper argues that pro-social preferences can offset ambiguity aversion in green finance by acting as a behavioural hedge. Using ambiguity-based investment models, the authors show socially motivated investors may accept uncertain green assets, lowering effective hurdle rates and supporting private capital flows into sustainable projects.
TNFD Learning Lab
TNFD’s Learning Lab is a free, open-access platform offering self-paced modules on nature-related issues and the TNFD framework. It provides videos, webinars, case studies and practical guidance to help finance and business professionals build capability in nature-related assessment, reporting and decision-making.
Systematic stewardship on the waterbed
Tröger argues corporate governance tools, including stewardship, say-on-climate votes and ESG-linked pay, cannot replace broad climate regulation. Firm-level interventions may trigger “waterbed effects”, shifting emissions rather than reducing them. Carbon pricing or comprehensive emissions caps are presented as more effective.
SAIL: Systems Aware Investing Launchpad
SAIL (Systems Aware Investing Launchpad) is an AI-enhanced platform developed by TIIP to support institutional investors in implementing system-level investing strategies. It provides tools for strategy development, benchmarking, reporting and collaboration, helping users assess and manage systemic environmental, social and financial risks.
2026 Living Wage Dataset
The 2026 Living Wage Dataset by Valuing Impact is a free global database covering 217 countries and eight household scenarios. It uses the Anker and Anker methodology with updated cost-of-living data to estimate living wages for urban and rural households, supporting sustainability, labour practice and supply chain analysis.
The Asset Owner Directory
Top1000funds Asset Owner Directory is an interactive database covering large global institutional investors, including pension funds and sovereign wealth funds. It provides publicly sourced information on assets under management, asset allocation, performance, governance and key personnel, alongside archived articles and analysis to support research into investment strategy and industry trends.
Tackling governance and financing for sustainability transitions
The report argues current financial systems misallocate capital towards resource-intensive activities, hindering sustainability transitions. It recommends policy, governance and financial reforms to redirect investment towards resource efficiency, low-carbon development and equitable transition pathways, particularly in resource-dependent economies.
Data shows regulation drives action: Forest 500 report 2026
Forest 500 finds that anticipated EUDR regulation is already driving corporate traceability and deforestation action, though progress remains uneven: only 4% of assessed companies are leaders, 63% show partial action and 33% remain laggards.
Discussion paper on the state of nature measurement
Discussion paper outlines integrating state of nature metrics into TNFD, GRI and SBTN frameworks. It proposes embedding consensus metrics from the Nature Positive Initiative across assessment, disclosure, transition planning and target-setting, highlighting ecosystem extent and condition as central to evaluating nature-related dependencies, risks and opportunities.
The unseen costs of blue skies: Pollutant substitution and biodiversity loss
China’s PM₂.₅-targeted regulation reduced particulates but increased O₃ via pollutant substitution driven by incentive distortions. Resulting ozone rises increased mortality and reduced biodiversity, offsetting ~24% of policy benefits. Findings highlight welfare losses from narrow performance metrics and the need for multi-pollutant regulation.
Indigenous wisdom and co-creation towards decolonisation: A review of Indigenous inclusion in management education
This review finds Western business schools have often excluded Indigenous knowledge, and argues decolonising management education requires Indigenous self-determination, truth-telling, trust-building, co-created curricula and relational pedagogies grounded in Indigenous wisdom and communities.
Impact statement framework: Valuing, accounting and reporting societal impact
Framework for impact statements, valuing organisations’ societal effects across natural, human and social capital using eQALY. It outlines scope, data, modelling, reporting, governance and case studies to support comparable, decision-useful impact valuation.
Physical risk guide: For asset owners and asset managers
Guide outlines frameworks for assessing, managing and reporting physical climate risks in investment portfolios. It covers exposure mapping, hazard identification, financial impact metrics (e.g. AAL, Climate VaR), scenario analysis, adaptation strategies and regulatory alignment, emphasising integration into governance, risk management and disclosure processes.
The case for pricing pollution: Reducing emissions, strengthening the economy, and delivering a fair share for Australians
The report argues Australia should introduce a Polluter Pays Levy and Fair Share Levy to cut emissions, raise revenue, compensate households, improve productivity, and secure fairer returns from fossil fuel resources.
Free to be exploited: The abuse of platform-based food delivery riders in Saudi Arabia and the UAE
Report finds migrant delivery riders in Saudi Arabia and UAE face systemic exploitation via third-party logistics, including coercive employment, wage abuses, unsafe conditions, and restricted mobility. Weak enforcement and outsourcing obscure accountability. Recommends stronger regulation, corporate oversight, and international labour standards.
Equidem
Equidem is an independent human rights and labour rights organisation working globally to expose injustice and support marginalised communities. It conducts research, investigates abuses in supply chains, and promotes accountability. Through advocacy and partnerships, Equidem develops practical solutions to strengthen labour rights, migrant worker protections, and the wider human rights movement.